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2012 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter A - Determination of Tax Liability (§§ 1 - 59B)
Part IV - CREDITS AGAINST TAX (§§ 21 - 54AA)
Subpart D - Business Related Credits (§§ 38 - 45R)
Table Of Contents
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Metadata
| Publication Title | United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter A - Determination of Tax Liability PART IV - CREDITS AGAINST TAX Subpart D - Business Related Credits Table Of Contents |
| Date | 2012 |
| Laws in Effect as of Date | January 15, 2013 |
| Positive Law | No |
| Disposition | standard |
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| Sec. | |
| 38. | General business credit. |
| 39. | Carryback and carryforward of unused credits. |
| 40. | Alcohol, etc., used as fuel. |
| 40A. | Biodiesel and renewable diesel used as fuel. |
| 41. | Credit for increasing research activities. |
| 41.1 | Employee stock ownership credit. |
| 42. | Low-income housing credit. |
| 43. | Enhanced oil recovery credit. |
| 44. | Expenditures to provide access to disabled individuals. |
| [44A–H. | Renumbered, Repealed.] |
| 45. | Electricity produced from certain renewable resources, etc. |
| 45A. | Indian employment credit. |
| 45B. | Credit for portion of employer social security taxes paid with respect to employee cash tips. |
| 45C. | Clinical testing expenses for certain drugs for rare diseases or conditions. |
| 45D. | New markets tax credit. |
| 45E. | Small employer pension plan startup costs. |
| 45F. | Employer-provided child care credit. |
| 45G. | Railroad track maintenance credit. |
| 45H. | Credit for production of low sulfur diesel fuel. |
| 45I. | Credit for producing oil and gas from marginal wells. |
| 45K.2 | Credit for producing fuel from a nonconventional source. |
| 45J. | Credit for production from advanced nuclear power facilities. |
| 45L. | New energy efficient home credit. |
| 45M. | Energy efficient appliance credit. |
| 45N. | Mine rescue team training credit. |
| 45O. | Agricultural chemicals security credit. |
| 45P. | Employer wage credit for employees who are active duty members of the uniformed services. |
| 45Q. | Credit for carbon dioxide sequestration. |
| 45R. | Employee health insurance expenses of small employers. |
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